Traditional Culture Encyclopedia - Tourist attractions - The budget of a tour group is 1000 yuan, the other party pays 8000 yuan in advance, and the remaining 2000 yuan is collected, and the tour guide borrows 7000 yuan. How to write accounting entries?

The budget of a tour group is 1000 yuan, the other party pays 8000 yuan in advance, and the remaining 2000 yuan is collected, and the tour guide borrows 7000 yuan. How to write accounting entries?

1, tourism service income:

Debit: accounts receivable 2000

Bank deposit or cash 8000

Loan: main business income 10000.

The tour guide borrowed money.

Debit: Other receivables 7000

Credit: cash 7000

The tour guide will reimburse the bill when he comes back.

Debit: main business cost

Credit: other receivables

4. At the end of the month, the main business income and main business cost will be carried forward to this year's profit.